Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-375: Tax due at death.

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Where this section sits in the code

TITLE 12. TAXATION
CHAPTER 216*. SUCCESSION AND TRANSFER TAXES
PART IV. PAYMENT OF TAXES

The tax imposed by this chapter shall be due at the death of the transferor.

Collected 2026-09-06T19:06:59Z. Source file · JSON

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